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Peranan Karakteristik Dewan Direksi dan Struktur Kepemilikan dalam Pengungkapan Sukarela Perusahaan Publik Indonesia Yeo, Jessica; Suparman, Meiliana
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.896

The objective of this study is to demonstrate that characteristics of the board of directors and ownership structure influence the level of voluntary disclosure. Board of directorsâ€™ characteristics include the board's size, composition, frequency of meetings, gender, expertise, and compensation. These attributes reflect the ownership structure, which includes foreign ownership, institutional ownership, and director ownership. Control variables include company size, firm age, leverage, profitability, and liquidity. This study utilized secondary data from 52 consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. In total, 228 observations were tested for hypotheses, after 32 outliers were removed from the data. The hypotheses were tested using panel regression with a Fixed Effect Model (FEM). The study found that all independent variables simultaneously have a significant impact on voluntary disclosures. According to the partial test (t-test), only the remuneration of directors and institutional ownership had a significant and positive effect on voluntary disclosures, while other variables had no significant impact. In addition, the foreign ownership variable had a significant affect on voluntary disclosure, however the direction is negative.

Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan : Indonesia Jecky; Suparman, Meiliana
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.160

Researches on tax avoidance practices and firm value are still inconclusive. Therefore, this study examined whether sustainability reporting moderates the effects of tax avoidance on firm value. Tax avoidance is measured by pull effective tax rates (PETR) and cash effective tax rate (CETR). PETR is a measurement of the value of income that is taxed, while CETR is a measurement of taxes that are actually paid. The study used secondary data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypotheses testing using panel regression method. Based on the examination of 1,374 observations, it was found that only 12.7% of the sample prepared sustainability report. It shows that sustainability reporting is still not mandatory for many public companies in Indonesia. According to the hypotheses test, tax avoidance (PETR or CETR) does not affect firm value. Sustainability reporting has a negative moderating effect but not significantly. On the other hand, firm value is significantly influenced by several control variables, including size, profitability, leverage, and age of the firm. These findings complement the literature on the role of sustainability reporting publications in determining firm value in relation to tax avoidance practices. Furthermore, this study is expected to increase the motivation of Indonesian listed companies to produce sustainability reports.

DAMPAK PANDEMI COVID-19: KARAKTERISTIK DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN Lenny Julyanti; Meiliana Suparman
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.33510

This study aims to analyze the effect of Covid-19 pandemic on corporate governance and firm performance, and also examines the relationship between governance and performance when pandemic occurs. Governance consists of board of directors’ and audit committee’ characteristics. Performance is proxied by return on assets and equity (ROA and ROE). Research sample consists of 146 listed consumer goods companies in Indonesian Stock Exchange from 2018 to 2021. Paired sample t-test and panel regression were used to test hypotheses. Paired sample t-test shows the pandemic affects directors' size and independence, ROA, ROE, and DPS. There is an impact of pandemic on directors’ education, audit committees’ independence, and leverage on the ROA. Moreover, pandemic has an impact on the effect of directors’ size and audit committee’s independence on ROE.

Peranan Karakteristik Dewan Direksi dan Struktur Kepemilikan dalam Pengungkapan Sukarela Perusahaan Publik Indonesia Jessica Yeo; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.896

The objective of this study is to demonstrate that characteristics of the board of directors and ownership structure influence the level of voluntary disclosure. Board of directors’ characteristics include the board's size, composition, frequency of meetings, gender, expertise, and compensation. These attributes reflect the ownership structure, which includes foreign ownership, institutional ownership, and director ownership. Control variables include company size, firm age, leverage, profitability, and liquidity. This study utilized secondary data from 52 consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. In total, 228 observations were tested for hypotheses, after 32 outliers were removed from the data. The hypotheses were tested using panel regression with a Fixed Effect Model (FEM). The study found that all independent variables simultaneously have a significant impact on voluntary disclosures. According to the partial test (t-test), only the remuneration of directors and institutional ownership had a significant and positive effect on voluntary disclosures, while other variables had no significant impact. In addition, the foreign ownership variable had a significant affect on voluntary disclosure, however the direction is negative.

Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan Evelyn Chai; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1290

Laporan keberlanjutan merupakan media yang digunakan untuk melaporkan kinerja lingkungan, sosial, ekonomi dan tata kelola perusahaan kepada seluruh pemangku kepentingan secara bertanggung jawab. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur dewan direksi terhadap indeks laporan keberlanjutan. Ukuran, independensi, keragaman gender, keahlian dan remunerasi dewan direksi serta dewan direksi asing yang digunakan dalam mewakili struktur dewan direksi. Penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan. Objek pengumpulan data diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020 yang mengungkapkan laporan keberlanjutan. Data observasi yang sesuai dengan kriteria sebanyak 290 data. Data obeservasi yang digunakan dalam pengujian hipotesis sebanyak 273 yang telah di outlier sebanyak 17 data dan diuji menggunakan regresi panel. Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan dalam laporan keberlanjutan perusahaan publik di BEI masih rendah. Variabel ukuran dewan direksi mempunyai pengaruh signifikan negatif terhadap indeks laporan keberlanjutan. Remunerasi dewan direksi dan variabel kontrol sektor perusahaan memiliki hubungan pengaruh positif terhadap indeks laporan keberlanjutan. Variabel bebas dan variabel kontrol lainnya yaitu independensi, keragaman gender dan keahlian dewan direksi, serta dewan direksi asing tidak berbengaruh signifikan terhadap indeks laporan keberlanjutan.

Culinary MSMEs Accounting System Design: “Pempek Lin Friends Palembang” Erlyna Juany; Meiliana Suparman
REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Vol 4, No 1 (2023): REKA ELKOMIKA
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/rekaelkomika.v4i1.54-63

The majority of MSMEs in Indonesia are lack of adequate accounting records. Therefore, it is difficult to estimate the volume of their financial transactions and develop their business. The objective of this community service project is to provide a tailored accounting system for " Lin Friends Pempek Palembang" complied with SAK-EMKM. This project used primary data obtained from interviews, observations, simulations, and documentation. The data obtained were grouped and analyzed to develop a tailored accounting system. The design of the system began with compiling charts of accounts and menus to record data of customers, suppliers, and raw materials. As part of the design, this project used a special journal system to compose recording menu, including general journals, and purchase journal, production journal, sales journal, cash payment and received journal. The final step in the design process was preparing menus for obtaining financial statements and other reports. As the result of this project implementation, partners now understand the importance of financial information from their businesses and are able to produce and use financial reports. They can increase their net profit, estimate their monthly transactions, and forecast raw material requirements, which result in better financial management.

IMPLEMENTATION OF THE ACCOUNTING RECORDING AND REPORTING SYSTEM AT PT. SINAR ABADI KREATIFINDO Jessica Yeo; Meiliana Suparman
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

The financial statements of a company provide information that is essential for business owners to make informed decisions. PT. Sinar Abadi Kreatifindo is a partner of this community service. The company is an interior design firm. In the past, the company recorded financial transactions manually and used MS Excel, for example, when it was managing accounts receivable. Due to this condition, frequent recording errors occur and financial reports cannot be generated. This project is aimed at providing PT PT. Sinar Abadi Kreatifindo with an information system based on MS Access that can provide accurate financial reports. Data were obtained through observation, interviews, document reviews from partners, as well as literature reviews. The accounting information system provided is designed in accordance with EMKM accounting standards to help partners record financial transactions more easily. The system is capable of generating statements of financial position, income statements, statements of change in equity, and cash flow statements. Furthermore, partner can also view and/or produce a list of completed and on-going projects, a list of customers, and its receivables. This project allows partner to obtain accurate financial information and reinforces internal controls. The system designed by the author is still relatively simple and can still be improved both in terms of design and the reports produced.

Peranan Karakteristik Dewan Direksi dan Struktur Kepemilikan dalam Pengungkapan Sukarela Perusahaan Publik Indonesia Jessica Yeo; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.896

The objective of this study is to demonstrate that characteristics of the board of directors and ownership structure influence the level of voluntary disclosure. Board of directors’ characteristics include the board's size, composition, frequency of meetings, gender, expertise, and compensation. These attributes reflect the ownership structure, which includes foreign ownership, institutional ownership, and director ownership. Control variables include company size, firm age, leverage, profitability, and liquidity. This study utilized secondary data from 52 consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. In total, 228 observations were tested for hypotheses, after 32 outliers were removed from the data. The hypotheses were tested using panel regression with a Fixed Effect Model (FEM). The study found that all independent variables simultaneously have a significant impact on voluntary disclosures. According to the partial test (t-test), only the remuneration of directors and institutional ownership had a significant and positive effect on voluntary disclosures, while other variables had no significant impact. In addition, the foreign ownership variable had a significant affect on voluntary disclosure, however the direction is negative.

Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan Evelyn Chai; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1290

Laporan keberlanjutan merupakan media yang digunakan untuk melaporkan kinerja lingkungan, sosial, ekonomi dan tata kelola perusahaan kepada seluruh pemangku kepentingan secara bertanggung jawab. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur dewan direksi terhadap indeks laporan keberlanjutan. Ukuran, independensi, keragaman gender, keahlian dan remunerasi dewan direksi serta dewan direksi asing yang digunakan dalam mewakili struktur dewan direksi. Penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan. Objek pengumpulan data diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020 yang mengungkapkan laporan keberlanjutan. Data observasi yang sesuai dengan kriteria sebanyak 290 data. Data obeservasi yang digunakan dalam pengujian hipotesis sebanyak 273 yang telah di outlier sebanyak 17 data dan diuji menggunakan regresi panel. Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan dalam laporan keberlanjutan perusahaan publik di BEI masih rendah. Variabel ukuran dewan direksi mempunyai pengaruh signifikan negatif terhadap indeks laporan keberlanjutan. Remunerasi dewan direksi dan variabel kontrol sektor perusahaan memiliki hubungan pengaruh positif terhadap indeks laporan keberlanjutan. Variabel bebas dan variabel kontrol lainnya yaitu independensi, keragaman gender dan keahlian dewan direksi, serta dewan direksi asing tidak berbengaruh signifikan terhadap indeks laporan keberlanjutan.

The Impact of Ownership Structure and Board Characteristics on Tax Avoidance Lim, Andy; Suparman, Meiliana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9209

This study examines the impact of ownership structure and board characteristics on tax avoidance. A tax avoidance measure is the effective tax rate (ETR) and cash flow effective tax rate (CFETR). While the ETR quantifies taxable income, the CFETR demonstrates the difference between total tax expense and operating cash flows. The ownership structure includes managerial, institutional, foreign, family, and concentrated ownership. The size, independence, frequency of meetings, and gender diversity of the board indicate board characteristics. A purposive sampling method was used to select non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. Results indicate a significant positive effect of concentrated ownership and independent directors is found on tax avoidance (ETR and CFETR). On the other hand, the size of the board directors negatively impacts tax avoidance (ETR and CFETR). Furthermore, tax avoidance (ETR and CFETR) is unaffected by managerial, institutional, foreign, and family ownership, meeting frequency, and board gender diversity. The results of this study are still contradictory and not in line with previous studies because it includes data from the pandemic period. It implies the need for improvements in the implementation of good governance in order to achieve more profits through tax avoidance. A comprehensive governance system must ensure that every element plays a significant and active role in reducing the tax burden of a company within the legal corridor (tax avoidance)

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